Glossary
- Capital market
- The market for medium- and long-term securities.
- Capitalisation
- Capitalisation issue
- The process whereby money from a company's reserves is converted into issued capital, which is then distributed to shareholders as new shares, in proportion to their original holdings. Also known as a bonus or scrip issue.
- Carbon Credit
- A "credit" to emit a Tonne of carbon dioxide (CO2) issued as part of an emissions trading scheme such as the European Emissions Trading Scheme.
- Carbon Dioxide Equivalents
- A measurement unit used to indicate the global warming potential (GWP) of greenhouse gases. Carbon dioxide is used as the reference gas against which all other greenhouse gases are measured.
- Carbon emissions
- Carbon dioxide (CO2) that enters the atmosphere as a result of human activity, especially the burning of carbon-based fuels.
- Carbon neutral
- When CO2 emissions of an individual, group, organisation or activity have been entirely "cancelled out" through a process of calculation, reduction and offsetting.
- Carbon offsetting
- The counter balancing of carbon emissions through the purchase of a carbon credit or offset from specialised intermediary companies who generate offsets by various means, such as planting trees or investing in renewable energy.
- Carbon price
- The amount it costs a company to buy permission to emit one metric tonne of carbon dioxide. The price varies depending on the trading scheme and fluctuates constantly due to market forces.
- Carbon Trading
- The trading of carbon dioxide (CO2) emission allowances through a scheme, such as the European Emissions Trading Scheme.